Legislation

Title: Income Tax - Film Production Activity Tax Credit - Alterations
Sponsored by: Delegates Luedtke, D. Barnes, Ebersole, Hixson, C. Howard, Reilly, A. Washington, and M. Washington
Status: In the House - Hearing 3/07 at 1:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Excluding certain activities from eligibility for the film production activity tax credit program; altering the definition of "direct costs" to exclude compensation for certain film production employees; repealing the Maryland Film Production Activity Tax Credit Reserve Fund; providing that the Secretary of Commerce may not issue certain tax credit certificates greater than $30,000,000 in each of fiscal years 2019 through 2021; applying the Act to taxable years beginning after December 31, 2017; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Details

Cross-filed with: SB1154

Bill File Type: Regular

Effective Date(s): July 1, 2018

History

Legislation History
Chamber House Calendar Date 2/09/2018 Legislative Date 2/09/2018 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Film Production Activity Tax Credit - Alterations Proceedings
Chamber House Calendar Date 2/12/2018 Legislative Date 2/12/2018 Action Hearing 3/07 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	2/09/2018	2/09/2018	First Reading Ways and Means
			Text - First - Income Tax - Film Production Activity Tax Credit - Alterations
House	2/12/2018	2/12/2018	Hearing 3/07 at 1:00 p.m.

File Code

Subjects

Statutes